2005 (2) TMI 580

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..... DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. These appeals have a common subject, duty demand on imported inputs, which were destroyed by fire accident. The Commissioner held that the goods destroyed are not eligible for exemption. His finding in the case of M/s. Ansa Polymers (one of the appellant) is as under :- [ I find that the right of the Government of India to .....

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..... andestinely removed and therefore I take lenient view and refrain from imposing penalty under Section 112 of the Customs Act, 1962 and Central Excise Act, 1944 on the noticee M/s. Ansa Polymers Ltd. ] 2. The submission of the learned Senior Counsel appearing for the appellants is that the above finding is not in consonance with the exemption notification in question (133/1994-Cus., dated 22-6-19 .....

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